发布网友 发布时间:2023-07-05 12:08
共4个回答
热心网友 时间:2024-05-18 12:34
Under market economic conditions, risks as a result of growing competition, the objective of accounting in which the uncertainty of the economic environment is becoming more and so pay more attention to the users of accounting information and uncertainties related to the risk of revealing information, thus, Application of the principle of prudent inevitable. The broad principle of prudent use of the packaging will help to prevent the listing of enterprises,虚夸assets, maximize profits phenomenon occurred, the parties concerned to provide a more true and reliable accounting information is concive to the protection of creditors and minority shareholders, improve the market competitiveness. However, e to the principle of prudence in the use of an obvious bias, such as subjective weakness. With the expansion of the scope of application, the cost of man-made regulation, control of the space increase profits. In China the promulgation of new accounting standards, the principle of prudence has been further embodiment. The article focuses on the principle of prudence in our application of new accounting standards, and how to correctly use to explore the principle of caution.热心网友 时间:2024-05-18 12:34
Under market economic conditions, risks as a result of growing competition, the objective of accounting in which the uncertainty of the economic environment is becoming more and so pay more attention to the users of accounting information and uncertainties related to the risk of revealing information, thus, Application of the principle of prudent inevitable. The broad principle of prudent use of the packaging will help to prevent the listing of enterprises,turgescence assets, maximize profits phenomenon occurred, the parties concerned to provide a more true and reliable accounting information is concive to the protection of creditors and minority shareholders, improve the market competitiveness.热心网友 时间:2024-05-18 12:35
Under the market economy condition, as a result of the competition risk's day-by-day aggravating, the objective economic environment uncertainty degree which accountant locates is getting higher and higher, therefore the accounting information user even more takes seriously with the uncertainty related risk information revelation, thus, discrete principle application into inevitably. The discrete principle's widespread utilization, is advantageous in prevents the enterprise to pack going on the market, the bragging property, the expanded profit phenomenon occurrence, can supply the more real reliable accounting information for the interested sides, is advantageous in protects the creditor and the young shareholder's benefit, enhances the enterprise in the market competitive power. But because the discrete principle nature weakness and so on has the obvious tendentiousness in the utilization, to decide subjectively. Along with the application scope's expansion, the artificial adjustment expense, the operation profit's space also increases. Promulgates in the new accounting standards in our country, the discrete principle obtained further manifestation. The article studies the discrete principle emphatically in our country new accounting standards application, and how to utilize the discrete principle to carry on the discussion correctly.热心网友 时间:2024-05-18 12:35
Abstract: